Announced details
Operational efficiency for duty-free shops, consumption tax refunds, and data marketing and promotional support in the inbound market
Implemented by more than 2,500 retail businesses (currently)
MHD and En Growth Fund, together with ITOCHU Corporation, invested in キャピタルシップ. ITOCHU Corporation entered into a business alliance agreement with スマートテクノロジーズ＆リソーシーズ in January 2026.
キャピタルシップ株式会社 is the holding company of スマートテクノロジーズ＆リソーシーズ株式会社. Its head office is in Minato-ku, Tokyo, and its Representative Director is Kato Taku (加藤拓). スマートテクノロジーズ＆リソーシーズ株式会社 is the holding company of a group that operates a duty-free procedures support systems business. Its head office is in Minato-ku, Tokyo, its Representative Director is Kato Taku (加藤拓), it was established in September 2018, and its capital is ¥100 million. ITOCHU Corporation is headquartered in Minato-ku, Tokyo, its Representative Director, President and COO is Ishii Keita (石井敬太), and it is listed on the Tokyo Stock Exchange Prime Market (code 8001).
Minato-ku, Tokyo
In this announcement the company addresses none of Contract Value / Offering price / Impact on Business Performance.
Japan Tourism Agency, “Inbound Consumption Trend Survey” (formerly “Survey of Foreign Visitors’ Spending”)
| Item | Details |
|---|---|
| Names of Products / Services Covered | SmartDetax (duty-free system), JPrefund (tax-refund system) |
| Counterparty | キャピタルシップ株式会社, スマートテクノロジーズ＆リソーシーズ株式会社, ITOCHU Corporation (8001) |
| Counterparty overview | キャピタルシップ株式会社 is the holding company of スマートテクノロジーズ＆リソーシーズ株式会社. Its head office is in Minato-ku, Tokyo, and its Representative Director is Kato Taku (加藤拓). スマートテクノロジーズ＆リソーシーズ株式会社 is the holding company of a group that operates a duty-free procedures support systems business. Its head office is in Minato-ku, Tokyo, its Representative Director is Kato Taku (加藤拓), it was established in September 2018, and its capital is ¥100 million. ITOCHU Corporation is headquartered in Minato-ku, Tokyo, its Representative Director, President and COO is Ishii Keita (石井敬太), and it is listed on the Tokyo Stock Exchange Prime Market (code 8001). |
| Relationship with the Company | MHD and En Growth Fund, together with ITOCHU Corporation, invested in キャピタルシップ. ITOCHU Corporation entered into a business alliance agreement with スマートテクノロジーズ＆リソーシーズ in January 2026. |
| Contract Date | January 2026 (business alliance agreement between ITOCHU Corporation and スマートテクノロジーズ＆リソーシーズ) |
| Launch date | Development of a refund system compatible with the new system was completed ahead of the system change in November 2026. Services using the refund-based system have already begun at some participating merchants. |
| Applicable area | Operational efficiency for duty-free shops, consumption tax refunds, and data marketing and promotional support in the inbound market |
| Location | Minato-ku, Tokyo |
| Usage history | Implemented by more than 2,500 retail businesses (currently) |
| Source | Japan Tourism Agency, “Inbound Consumption Trend Survey” (formerly “Survey of Foreign Visitors’ Spending”) |
Items this document does not state (8)
These are items the company does not state in this document. We do not leave them blank, nor fill them in from other sources or by inference.
The reasons the company gives
The company's own explanation, not something inferred from the numbers.To strengthen the business base of スマートテクノロジーズ＆リソーシーズ in anticipation of the transition to a refund-based duty-free system, and to create new business opportunities in the inbound market, including data marketing and promotional support, by leveraging travelers’ purchasing data and customer touchpoints.